Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
The anti-dumping duty notification for industrial laser machines is amended to reflect a producer name change: in the table against serial number 5, the entry for "Bystronic (Shenzhen) Laser Technology Co., Ltd" is substituted with "DNE LASER (Guangdong) Co., Ltd." The amendment follows the designated authority's finding that there was no change in shareholders, share capital, ownership, management, legal status or structure, and it updates the principal notification accordingly without altering the underlying duty measure.
The anti-dumping duty notification for industrial laser machines is amended to reflect a producer name change: in the table against serial number 5, the entry for "Bystronic (Shenzhen) Laser Technology Co., Ltd" is substituted with "DNE LASER (Guangdong) Co., Ltd." The amendment follows the designated authority's finding that there was no change in shareholders, share capital, ownership, management, legal status or structure, and it updates the principal notification accordingly without altering the underlying duty measure.
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